大数据背景下企业内部控制的优化措施探讨

Discussion on optimization measures of enterprise internal control under the background of big data

内部控制是企业为提升内部治理能力与水平、强化风险管控能力、实现价值创造等所采取的系列组织规划方法,在企业管理中占据重要地位。企业应充分把握内控各要素。文章对国内外关于内部控制的研究现状进行了介绍,重点讨论了当前企业内控控制中内控环境、风险评估、控制活动、信息与沟通等方面的问题,并在此基础上提出了优化措施,并阐述了相关措施的优化效果,希望对企业构建完善的内控体系提供参考。

Internal control is a series of organizational planning methods adopted by enterprises to improve internal governance capabilities and levels,strengthen risk management and control capabilities,and realize value creation,and occupies an important position in enterprise management.For enterprises,they should fully grasp the elements of internal control.This paper briefly introduces the research status of internal control at home and abroad,focuses on the internal control environment,risk assessment,control activities,information and communication in the current internal control control of enterprises,puts forward several optimization measures,and expounds the optimization effect of related measures,hoping to help enterprises build a sound internal control system.